# Income and Corporation Taxes Act 1988, Paragraph 6B

Extent: E+W+S+N.I.

Any tax due under paragraph 6A above shall carry interest, at the rate applicable under section 178 of the Finance Act 1989, from the date on which it becomes due until it is paid.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/3/paragraph/6B (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-3/paragraph-6B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.